Assembly Bill 498-- a centerpiece of Kirkpatrick's policy agenda to clean up Nevada tax code-- is the first major piece of state tax legislation to make an appearance this session.

The Nevada Entertainment and Admissions Tax would replace the live entertainment tax-- a cumbersome levy on concerts and other venues that has been applied haphazardly and includes myriad exemptions.

Under AB 498, an 8 percent charge would be assessed on any venue charging admission or requiring a minimum purchase of food, alcohol or merchandise for admittance. The current live entertainment tax rate is split-- 10 percent for small venues and 5 percent for large venues.

Only venues with 50 or fewer seats and nonprofit organizations would be exempt from the tax under AB 498.

Kirkpatrick said she did not know how much revenue the new tax would generate, saying legislative staff is still running the numbers. But, she added her common refrain that the bill is "not about the money."

"It's a policy that gets rid of exemptions," she said. "It's about the policy, not about the money. It's about collecting what we set out to collect in 2003."

Since the live entertainment tax was created in 2003, various venues have won exemptions, including minor league baseball parks and the Las Vegas Motor Speedway. Outdoor concerts also are exempt, which means huge events such as the Electric Daisy Carnival and Burning Man do not currently pay the tax.

Although Republicans voiced early support for revamping the live entertainment tax, the sheer scope of Kirkpatrick's bill has prompted some skepticism from the GOP.

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Do are state legislators know that over taxing will only destroy the economic recovery or spin us right back into a recession. Entertainment is already tax enough, $15 of all tickets sold is taxes and fees, (fees is a tax). Tax increase mostly go toward salary and benefits and that does not bring a return to the taxpayers, which will only be ask later for more.

8% of gross can equal 100% of the profit. Even if a business profit margin is 16%, to give the state half is not worth staying open. The mass firing of employees will be a result, and service will be non existent.

Nice job Nevada. Destroy the one industry you do well (entertainment). Just don't complain when we have no service and a lot less entertainment.

Just picture Nevada with a lot fewer races (because they are more profitable elsewhere), a lot few concerts, (because they are more profitable elsewhere), a lot fewer fights, (because they are more profitable elsewhere), and a lot fewer shows (because they are too labor intensive to be profitable).